Audit expectation gap: The case of Malaysia
Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significa...
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| Veröffentlicht in: | Managerial auditing journal 2004-09, Vol.19 (7), p.897-915 |
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| container_title | Managerial auditing journal |
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| creator | Fadzly, Mohamed Nazri Ahmad, Zauwiyah |
| description | Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing of the Financial Reporting Act and the establishment of the Malaysian Accounting Standards Board. The results indicate wide expectation gaps and misconceptions about audit in Malaysia. An experiment conducted among investors revealed the effectiveness of the use of reading material to educate users and correcting some misconceptions. |
| doi_str_mv | 10.1108/02686900410549420 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0268-6902 |
| ispartof | Managerial auditing journal, 2004-09, Vol.19 (7), p.897-915 |
| issn | 0268-6902 1758-7735 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_35889559 |
| source | Emerald Journals |
| subjects | Accountants Accounting Accounting standards Assurance services Audited financial statements Auditing Auditing profession Auditing standards Auditors Audits Capital markets Corporate governance Expectation gap Financial reporting Fraud GDP Gross Domestic Product Studies |
| title | Audit expectation gap: The case of Malaysia |
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